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ROC filings

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(Querist)
30 October 2009 What are the consequences of not filing the Form 23B by the statutory auditor of a Private Ltd co.,?
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Ankur Garg

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Ankur Garg (Expert)
30 October 2009 Non filing of form 23B means violation of section 224. No penalty is provided in section 224. However penalty as provided in Section-629A would be applicable.

But you can easily file form 23B as late filing of form 23B is very much allowed.

Regards
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B Vijaya

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B Vijaya (Querist)
30 October 2009 Thank You Sir
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